Combined Reporting Study

STATE of RHODE I HOPE ISLAND Department of Revenue Division of Taxation Single Entity vs. Combined Filing States with combined reporting Alaska Kansas New York Arizona Maine North Dakota California Massachusetts Oregon Colorado Michigan Texas District of Columbia Minnesota Utah Hawaii Montana Idaho Nebraska Illinois New Hampshire Vermont West Virginia Wisconsin Note: New Mexico in 2013 approved mandatory unitary combined reporting for certain retailers. Source: U.S. Public Interest Research Group: U.S. PIRG Education Fund, January 30, 2014 12

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